Copying and distributing are prohibited without permission of the publisher

The OECD’s four proposals to tax the digital economy

14 February 2019

Alexander Hartley

The leading proposal in the OECD’s two-week consultation on four possible approaches to taxing the digital economy focuses on marketing intangibles, expanding the number of businesses that could fall under its scope.



The article you are trying to view is locked content, available only to subscribers and current trialists.





International Correspondents